Write a grade three mathematics blackboard plan in very simple English words and a very short one.

Here is a very short Grade 3 Mathematics blackboard plan based on the pictures:

Blackboard Plan: Subtracting Two-Digit Numbers (with Borrowing)

1. Let's Subtract Vertically!

• Easy one: $$\begin{array}{c} 54 \\ -23 \\ \hline 31 \\ \end{array}$$

2. How to Subtract $45 - 27$

• Problem: $$\begin{array}{c} 45 \\ -27 \\ \hline \end{array}$$
• Can we take 7 from 5? No!
• Borrow!
  • Take 1 ten from 4 tens. (Now 3 tens).
  • Add 10 ones to 5 ones. (Now 15 ones).
  • (Show with blocks: 4 tens and 5 ones become 3 tens and 15 ones)
• Subtract: $$\begin{array}{c} \phantom{0}\overset{3}{\cancel{4}}\overset{15}{\cancel{5}} \\ -27 \\ \hline \phantom{0}18 \\ \end{array}$$
• The answer is $\boxed{\text{18}}$.

3. Practice These:

• $41 - 19$
• $70 - 36$
• $81 - 48$